HC Deb 12 December 1984 vol 69 c495W
Mr. Ernie Ross

asked the Chancellor of the Exchequer what has been the number of estates declared at a value of £1 million or over in Scotland in each year since 1979.

Mr. Moore

The number of such estates reported to the Capital Taxes Office in Edinburgh were:

1979–80 4
1980–81 8

1979–80 percentage Receipts in latest year
Capital gains tax assessed by districts in Scotland 6 To October 1984 5 per cent, (provisional)
Capital transfer tax/estate duty 11 To March 1984 5 per cent.

Because of centralised collection arrangements it would not be meaningful to express the yields as percentages of the total taxes collected by the Inland Revenue in Scotland.